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Aproximación a la tributación del llamado turismo 2.0 en España, en especial las viviendas de uso turístico
Abstract
Introducción: El nuevo modelo de prestación de servicios turísticos a través de
plataformas digitales ha irrumpido en el mercado para quedarse, aumentando de forma
creciente la intermediación en la comercialización de viviendas turísticas, ofertando
destinos turísticos originales adaptados a los gustos y exigencias de los consumidores,
unido al uso de transportes compartidos que facilitan el viajar de una forma distinta.
Objetivo: Junto a las plataformas que actúan como empresas intermediarias en la
prestación de estos servicios turísticos nos encontramos con la aparición de una nueva
figura desconocida hasta la fecha, el consumidor-prestador-proveedor. Este trabajo
pretende contribuir a realizar un pequeño esbozo de la situación tributaria actual del
Turismo 2.0 en España.
Metodología: Al estar ante un trabajo jurídico, se han delimitado las situaciones jurídico
tributarias que van a ser objeto de nuestro examen, atendiendo a la legislación positiva
existente en nuestro marco normativo y la interpretación jurídica de la misma.
Confrontando la norma con la realidad social y económica.
Conclusiones: La actual legislación regula la actividad turística desde el punto de vista
de la condición empresarial pero no desde la nueva figura del prosumidor, a quienes
habría que considerar en ocasiones verdaderos empresarios, con obligaciones tributarias,
al estar realizando entregas de bienes o prestaciones de servicios con el fin de obtener
ingresos continuados en el tiempo. El nuevo turista es un sujeto activo que se convierte
en así mismo en un promotor turístico.
Palabras Clave: Turismo 2.0, plataformas digitales, viviendas turísticas, transporte
colaborativo, tributación turística, prosumidores.
... These platforms, together with the homeowners, have perhaps benefited the most from the emergence of this phenomenon, since in addition to obtaining financial profit as a result of their work as intermediaries, they benefit from specific tax conditions that significantly reduce their taxation (they pay taxes through their parent companies based in countries that grant them tax breaks, as is the case of Airbnb in Ireland) (Recio, 2016). This position of advantage is criticised by other players (travel agencies, for example), in view of the scant regulation of these platforms' activity in Spain, with the exception of the general legislation applicable to e-commerce and, more specifically, Royal Decree 1070/17, which obliges them to provide the details, for tax purposes (Agencia Tributaria, 2018), of the homeowners who use them. ...
Abstract
Purpose: The purpose of this paper is to shed light on the general scenario resulting from the emergence and expansion of tourist rental housing in Spain during the period 2010-2019.
Design/methodology/approach: The approach adopted is qualitative and focusses on identifying the range of players involved in the phenomenon and their varying interests; it also analyses the differing
roles played by public authorities through the adoption of regulatory tools and the responses to these.
Results: This paper shows the existence of a diversity of positions among the various players involved in the phenomenon, as well as divergent responses from public authorities to their demands. This
reveals the existence of a complex, heterogeneous scenario characterized by tension between the players; a situation that has not been satisfactorily resolved by the regulatory tools adopted, in the light of the conflicts observed.
Originality/significance: The main significance of the work lies in its contribution to the general understanding of the phenomenon of dwellings for tourist use in Spain from a broad, nationwide perspective, which seeks to correct the usual local and partial approaches.
Keywords: Dwellings for tourist use, tourist rental housing, players involved, regulatory tools, multiple conflicts
... These platforms, together with the homeowners, have perhaps benefited the most from the emergence of this phenomenon, since in addition to obtaining financial profit as a result of their work as intermediaries, they benefit from specific tax conditions that significantly reduce their taxation (they pay taxes through their parent companies based in countries that grant them tax breaks, as is the case of Airbnb in Ireland) (Recio, 2016). This position of advantage is criticised by other players (travel agencies, for example), in view of the scant regulation of these platforms' activity in Spain, with the exception of the general legislation applicable to e-commerce and, more specifically, Royal Decree 1070/17, which obliges them to provide the details, for tax purposes (Agencia Tributaria, 2018), of the homeowners who use them. ...
Abstract
Purpose: The purpose of this paper is to shed light on the general scenario resulting fro m the emergence and expansion of tourist rental housing in Spain during the period 2010-2019.
Design/methodology/approach:The approach adopted is qualitative and focusses on identifying the range of players involved in the phenomenon and their varying interests; it also analyses the differing roles played by public authorities through the adoption of regulatory tools and the responses to these.
Results: This paper shows the existence of a diversity of positions among the various players involved in the phenomenon, as well as divergent responses from public authorities to their demands. This reveals the existence of a complex, heterogeneous scenario characterized by tension between the players; a situation that has not been satisfactorily resolved by the regulatory tools adopted, in the light of the conflicts observed.
Originality/significance: The main significance of the work lies in its contribution to the general understanding of the phenomenon of dwellings for tourist use in Spain from a broad, nationwide perspective, which seeks to correct the usual local and partial approaches. Limitations of the research: The timescale of the study, the decade 2010-2019, delimits the theoretical framework, the analyses carried out and the conclusions obtained to this period.
... These platforms, together with the homeowners, have perhaps benefited the most from the emergence of this phenomenon, since in addition to obtaining financial profit as a result of their work as intermediaries, they benefit from specific tax conditions that significantly reduce their taxation (they pay taxes through their parent companies based in countries that grant them tax breaks, as is the case of Airbnb in Ireland) (Recio, 2016). This position of advantage is criticised by other players (travel agencies, for example), in view of the scant regulation of these platforms' activity in Spain, with the exception of the general legislation applicable to e-commerce and, more specifically, Royal Decree 1070/17, which obliges them to provide the details, for tax purposes (Agencia Tributaria, 2018), of the homeowners who use them. ...
Purpose: The purpose of this paper is to shed light on the general scenario resulting from the emergence and expansion of tourist rental housing in Spain during the period 2010-2019. Design/methodology/approach: The approach adopted is qualitative and focusses on identifying the range of players involved in the phenomenon and their varying interests; it also analyses the differing roles played by public authorities through the adoption of regulatory tools and the responses to these. Results: This paper shows the existence of a diversity of positions among the various players involved in the phenomenon, as well as divergent responses from public authorities to their demands. This reveals the existence of a complex, heterogeneous scenario characterized by tension between the players; a situation that has not been satisfactorily resolved by the regulatory tools adopted, in the light of the conflicts observed. Originality/significance: The main significance of the work lies in its contribution to the general understanding of the phenomenon of dwellings for tourist use in Spain from a broad, nationwide perspective, which seeks to correct the usual local and partial approaches. Limitations of the research: The timescale of the study, the decade 2010-2019, delimits the theoretical framework, the analyses carried out and the conclusions obtained to this period.
... -y el hecho insólito de que cualquier usuario de estas plataformas pueda conocer en tiempo real las opiniones de otros muchos usuarios sobre los servicios turísticos prestados, que permiten ofrecer al usuario productos adaptados a las exigencias de sus necesidades junto a una reducción de los costes con respecto al turismo tradicional (Recio, 2016 Fuente: Elaboración propia a partir de los datos de Turespaña (Frontur) ...
Tourist accommodation, like any facility that regularly or occasionally offers a place for tourists to spend the night, is difficult to categorise in terms of the types or units of accommodation that can be offered in different countries, and consequently in the comparison of its regulation. Starting from this difficulty, the purpose of this paper is to analyse the legal, sectoral and tax regimes of Portugal and Spain in the field of temporary private tourist accommodation, to identify their similarities and differences, and to attempt to reach a homologous concept that permits a subsequent tax comparison in order to reach appropriate conclusions.
Keywords: temporary tourist accommodation; private accommodation; Portugal and Spain; sectoral regulation; tax regime.
El tratamiento fscal aplicable a las viviendas de uso turístico es un factor relevante en los problemas que estas están generando en las grandes ciudades. Lo que en un principio surge como un mero intercambio de viviendas sin onerosidad ha derivado hacia una actividad económica muy lucrativa. La tributación que afecta a esta modalidad de arrendamiento ha estado, hasta ahora, poco acorde a la realidad. Es por ello, por lo que hemos pretendido analizar el régimen tributario existente en relación con los rendimientos obtenidos por particular persona física. También se hará hincapié en la fscalidad indirecta que afecta a esta casuística, es decir, el Impuesto sobre el Valor Añadido (IVA) y el Impuesto sobre Transmisiones Patrimoniales (ITP), y tangencialmente al Impuesto General Indirecto Canario (IGIC) y al Impuesto sobre la Producción, los Servicios y la Importación (IPSI) vigente en Ceuta y Melilla.
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